CLA-2-90:OT:RR:NC:N4:405
Julie Vair
Senior Consultant
Expeditors Tradewin, LLC
1015 Third Avenue
12th Floor
Seattle, WA 98104
RE: The tariff classification of a Race Car Driver Trainer Simulator from United Kingdom.
Dear Ms. Vair:
In your letter dated November 13, 2012, on behalf of Honda Performance Development, Inc., you requested a tariff classification ruling. No samples were provided.
From your submission, you explain your import:
“The Wirth Research race car driving simulator is a professional driving tool configured to replicate a DW12 Indy car and built to accurately simulate and reproduce a race track driving experience. With limited testing, driver-in-loop vehicle simulators are able to form an important part of motorsport development. This simulator will be used for simulating different racing configurations, setups and scenarios to understand and predict car performance on different racing circuits, and is also useful for race car driver training and evaluation.
“The simulator is a full driver-in-loop vehicle simulator comprised of a 6 degree of freedom motion platform incorporating a geometrically accurate replica carbon fiber chassis, 6 projectors, 3 deminsional curved display screens, accurate driver feedback and multiple control computers necessary to control the function of the simulator.
“The simulator is used to train race car drivers and to simulate different car setups. The driver ‘drives’ the simulated car around race track circuits which can be copies of real circuits.”
As shown in the photo in your attachment, due to the elaborate system of large pistons of the “6 degree of freedom motion platform” to move the simulator in creating the tilting, etc experienced in race car driving, the “chassis” is several feet above the ground and retractable steps are needed to get into it.
Harmonized System Explanatory Note c to 9023 excludes Articles designed for recreational purposes. However, your import has multiple features whose cost and complexity make it unsuitable for such use, but quite suitable for use in schools whose instructors are specialized in explaining and demonstrating to potential or current race car drivers, whether amateur or professional, the multiple, sophisticated procedures which they must learn to race successfully.
Harmonized System Explanatory Note 11 to 9023 gives the example of a military tank simulator for the training (including advanced training) of tank drivers.
The applicable subheading for your import will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division